Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 579
Effects of cessation: corporation tax
Section 579 sets out the corporation tax consequences when a group or company ceases to be a UK REIT, or when a company leaves a group UK REIT, including the deemed disposal and reacquisition of property rental business assets at market value.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.